Florist deliveries

Qualifying florists collect sales tax based on the location from which delivery is made. This is known as origin sourcing and is usually the location of the florist’s store. This is an exception to destination sourcing, which is based on the location where the buyer receives the goods or services.

Qualifying florists

A qualifying florist is a person whose primary business activity (more than 50% of gross sales revenue) is retail sales of fresh cut flowers, floral arrangements, floral bouquets, wreaths, potted ornamental plants and similar products that are not used for landscaping purposes.

Sourcing sales for qualifying florists

FTD sales – When a qualifying florist takes an order from a customer and then gives that order to a second florist for delivery, sales tax is based on the location of the florist who originally took the customer’s order. This type of transaction is typically carried out using the Florists’ Transworld Delivery Association (FTD) or another floral network service.

Non-FTD sales – For other sales by qualifying florists, the sales tax will generally be based on the florist’s store location.

Sourcing sales by other businesses that sell floral products

A business that does not meet the definition of a qualifying florist must collect sales tax based on the delivery address.